The woman claimed she and a friend had been attending a party at the Oscar winner's Sin City pad 16 years ago when he allegedly tried to get her to perform oral sex on him.

When she refused, Foxx is said to have struck her in the face with his penis.

She told cops one of his associates then asked her to leave, but the emotional impact of the purported incident later led the woman to seek treatment at a Los Angeles hospital for a severe panic attack.

Foxx "emphatically" denied the accusations via his attorney, Allison Hart, as soon as the news hit headlines, and now authorities in Las Vegas have declined to pursue criminal charges as the legal deadline for the alleged incident to be reported to police expired in 2005.

The woman is also unable to file a civil suit against the Ray star, as the statute of limitations for that has also run out.

In Foxx's statement dismissing the "absurd claims," the 50-year-old insisted the encounter never occurred, and vowed to take legal action of his own against the party-goer for "filing a false police report."

The message, issued via Hart, continued: "The alleged incident was not reported to law enforcement in 2002, or at any other time in the last 16 years until (now)... because the incident never happened."